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<h1>Deduction eligibility for convention centres: prescribed facilities and an audit in Form 10CCBBA are required for compliance.</h1> Rule 18DE prescribes eligibility and operational requirements for claiming deduction under section 80 ID for convention centres: specified minimum covered plinth area, seating capacity and number of halls; mandatory hall equipment (public address, projection, LCD/video); documentation centre with computing and communication facilities and trained operators; central air conditioning; compliance with parking, local building, fire and safety regulations; optional amphitheatre and catering limited to event support. An audit report must be furnished in Form No. 10CCBBA, which records technical particulars, computation details and an auditor's declaration. The amendment takes effect from 1 April 2008.